Question On Notice No. 3391 asked in the Legislative Council on 3 November 2020 by Hon Alison Xamon
Question Directed to the: Minister for Regional Development representing the Minister for Racing and Gaming
Parliament: 40 Session: 1
Question
I refer to the staff of Racing and Wagering Western Australia, Greyhounds as Pets and the Western Australian Greyhound Racing Association, and I ask:
(a) which, if any, of these organisations have staff that are eligible for fringe benefits; and
(b) for each organisation that has staff required to pay fringe benefits tax, could the Minister please provide information about:
(i) the level or role of employees eligible for fringe benefits;
(ii) the kinds of fringe benefits provided; and
(iii) who pays the fringe benefits tax?
Answered on 26 November 2020
Western Australian Greyhound Racing Association
(a) Western Australian Greyhound Racing Association (WAGRA)
(b)
(i) Manager Racing Services, Manager Enterprise & Statutory Operations, Manager Social Media, Facility and Track Manager, Broadcast Supervisor.
(ii) Motor Vehicles
(iii) WAGRA pays the FBT
Racing and Wagering Western Australia
(a) Racing and Wagering Western Australia (RWWA) (which includes Greyhounds as Pets (GAP) as part of its organisation) pay Fringe Benefits Tax (FBT) to the ATO under the rules as prescribed under the Fringe Benefits Tax Assessment Act 1986 on employee benefits provided in respect of employment. The responses to part (b) relates to RWWA and includes GAP.
(b)
(i) The nature of benefits as identified under the Fringe Benefits Tax Assessment Act 1986 makes it impossible to preclude particular levels or roles of employees from potentially receiving a benefit that is captured under the FBT Assessment Act.
(ii) There are many FBT categories included in the FBT Assessment Act 1986, RWWA currently submits FBT returns that include Entertainment, Housing, Car and Expense payments.
(iii) FBT tax is assessed on the company and not the individual and as such only RWWA can pay any FBT liability.